Acquiring Fund Closing Financial Statements shall have the meaning assigned to such term in Section 2(d). (f) "Acquiring Fund Common Shares" shall have the meaning assigned to such term in Section 2(k). (g) "Agreement" shall have the meaning assigned to such term in the preamble. (h) "Closing Date" shall have the meaning assigned to such term in Section 8(a). (i) "Code" means the Internal Revenue Code of 1986, as amended. (j) "Commission" means the Securities and Exchange Commission. (k) "Fund" or "Funds" shall have the meaning assigned to such terms in the preamble. (l) "GAAP" means United States generally accepted accounting principles and practices as in effect from time to time and applied consistently throughout the periods involved. (m) "Indemnified Party" shall have the meaning assigned to such term in Section 13(a). (n) "Indemnitor" shall have the meaning assigned to such term in Section 13(a). (o) "Loss" or "Losses" shall have the meanings assigned to such terms in Section 13(a). (p) "NYSE Amex" means NYSE Amex LLC. (q) "Proxy Statement/Prospectus" shall have the meaning assigned to such term in Section 2(j). (r) "Registration Statement" shall have the meaning assigned to such term in Section 2(j). (s) "Reorganization" shall have the meaning assigned to such term in Section 4(a). (t) "RIC" means a regulated investment company under Section 851 of the Code. (u) "Shareholder Meeting" shall have the meaning assigned to such term in Section 2(j). (v) "Sister Fund" shall have the meaning assigned to such term in the recitals. (w) "Skadden" means Skadden, Arps, Slate, Xxxxxxx & Xxxx LLP. (x) "Target Fund" shall have the meaning assigned to such term in the preamble. (y) "Target Fund Closing Financial Statements" shall have the meaning assigned to such term in Section 3(e). (z) "Target Fund Common Shares" shall have the meaning assigned to such term in Section 3(m). (aa) "Target Fund Investments" means (i) the investments of the Target Fund shown on the schedule of its investments as of the Valuation Date furnished to the Acquiring Fund and (ii) all other assets owned by the Target Fund or liabilities incurred as of the Valuation Date. (bb) "Valuation Date" shall be 4:00 p.m., Eastern Time, on June 16, 2009, or such earlier or later day and time as may be mutually agreed upon in writing by the parties hereto.